Variable neutral density filter comparison: Is this $40 filter good enough?

Peter Lindgren recently posted a video comparison that included these two filters. He praised one as a decent performer for the money, but he thought the other one was the near the bottom of the bunch. Here is a look at the variable neutral density filters from K&F Concept and Hoya. Is there a budget variable ND filter that's good enough?

[@shroominion7529]

KEEP IT UP MATHEW !